Aplicação de uma metodologia de valoração de impactos econômicos, ambientais e sociais de uma instituição financeira: resultados e reflexões sobre o processo

Delgado, Jorge Juan Soto
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The assessment of economic, environmental and social impacts of companies in society is a discipline that has gained space in the corporate agenda by bringing logic to the process of integration of the management of organizations. In this dissertation, a research-action presented the results and reflections on the process of valuation of the impact of the operations of a financial institution. As of its methodology, it was based on a conceptual formulation, through the presentation and identification of an application guideline, as well as the choice of an impact monetization process comprehensively and with secondary data. This option made it possible to understand the magnitude of the impacts of the operations of this organization, which positively exceeded its net income by more than four times. The results of the first cycle of impact assessment led to reflections for future studies that involve advancement in the value chain, especially on customers. It can be concluded that starting an impact assessment process is challenging, but it should reward pioneer companies, since the decision-making process, including environmental and social impacts, can be a valuable tool for integrating sustainability into the strategic management of the organization.

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